In exercise of the powers conferred by sub-section (4) of section 5 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) (hereinafter referred to as the "said Act") and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedules 'B', 'C', 'D' 'E' and 'G' appended to the said Act, as follows, namely:-
I. In Schedule 'B' appended to the said Act, after entry at serial number (157), the following entries shall be inserted, namely:-
"(158) Goods utilized in execution of works contract by works contractor i.e. the declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956).
(159) Diesel Generator Sets.
(160) Fabrics of all kinds including sarees but excluding handloom fabrics".
II. In Schedule 'C' appended to the said Act,
(i) against entry at serial number (1), in column (3), for the figures " 22 %", the figures "12.5 %" shall be substituted ;
(ii) against entry at serial number (3), in column (3), for the figures "20%," the figures "22%" shall be substituted;
(iii) against entry at serial number (5), in column (3), for the figures "20%", the figures "22%" shall be substituted;
(iv) after entry at serial number (10), the following entry shall be inserted, namely:-
(v) for the existing entry at serial number (14), the following entry shall be substituted, namely :-
(vi) for the existing entry at serial number (21), the following entry shall be substituted, namely:-
(vii) after entry at serial No. 21, the following entries shall be inserted, namely:-
III. In Schedule 'D' appended to the said Act, the existing entries at serial number (65) and (66) shall be omitted.
IV In Schedule 'E' appended to the said Act, for the existing entries against serial number (1) to serial number (6), the following entries shall be substituted, namely:-
This Notification shall come into force with effect from 1st April, 2012.
By Order and in the name of Governor of Goa
Ajit S. Pawasker,
Under Secretary, Fin. (Rev. & Cont.).